By: Bettencourt  S.B. No. 1436
         (In the Senate - Filed March 10, 2021; March 18, 2021, read
  first time and referred to Committee on Local Government;
  April 27, 2021, reported favorably by the following vote:  Yeas 8,
  Nays 0; April 27, 2021, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the appeal of a determination by the comptroller of
  public accounts of a protest of the comptroller's findings in a
  study of school district property values.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 403.303(d), Government Code, is amended
  to read as follows:
         (d)  A protesting school district may appeal a determination
  of a protest by the comptroller to a district court of Travis County
  by filing a petition with the court. An owner of property subject
  to the determination of the protest may, with the written approval
  of the protesting school district, join the school district as a
  party to the appeal. An appeal must be filed not later than the 30th
  day after the date the school district receives notification of a
  final decision on a protest. The [Review is conducted by the] court
  shall review de novo the comptroller's determination of the protest
  sitting without a jury.  The court shall order specific changes to
  the property value study [remand the determination to the
  comptroller] if on the review the court determines [discovers that
  substantial rights of the school district have been prejudiced,
  and] that:
               (1)  the comptroller has acted arbitrarily and without
  regard to the facts; or
               (2)  the finding of the comptroller is not reasonably
  supported by a preponderance of the [substantial] evidence
  introduced before the court at the hearing.
         SECTION 2.  The change in law made by this Act applies to an
  appeal of a determination by the comptroller of public accounts of a
  protest of the comptroller's findings in a study of school district
  property values that is pending on the effective date of this Act or
  is filed on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2022.
 
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